Corrective Action Plans

Finding 502572 (2023-002)

Significant Deficiency 2023

WA

Cash Management Significant Deficiency

Action taken in response to finding: The new CFO reviews and approves federal grant draw requests prior to the submission to the granting agency. Name(s) of the contact person(s) responsible for corrective action: Carrie Anthony Planned completion date for corrective action plan: August 31, 2024

View Audit 324580

Finding 502571 (2023-001)

Significant Deficiency 2023

Okanogan Behavioral Healthcare

WA

Allowable Costs / Cost Principles Period of Performance Significant Deficiency

Action taken in response to finding: The Finance team corrected their processes to ensure proper recording of payroll costs during the time of the FY22 Audit procedures; however, the changes were made to subsequent months and previously submitted months were not retroactively corrected. Additionall...

Action taken in response to finding: The Finance team corrected their processes to ensure proper recording of payroll costs during the time of the FY22 Audit procedures; however, the changes were made to subsequent months and previously submitted months were not retroactively corrected. Additionally, the OBHC team is currently working with the HCA in restructuring the rate schedule to incorporate the payroll costs into the direct service rates for the SOR/SABG grants. This effectively removes this issue going forward in FY25 once approved by the HCA. Name(s) of the contact person(s) responsible for corrective action: Carrie Anthony Planned completion date for corrective action plan: Sep 2023 & New rates: Sep 30, 2024

View Audit 324580

Finding 502566 (2023-001)

Material Weakness 2023

New York College of Traditional Chinese Medicine

NY

Reporting Special Tests & Provisions Student Financial Aid

Finding 2023-001: Inaccurate and Untimely Enrollment Status Reporting Comments on Finding and Recommendation(s): Statement of Concurrence: We concur with the finding of inaccurate and untimely reporting of enrollment status. The issue was due to human error from a previous employee who has been term...

Finding 2023-001: Inaccurate and Untimely Enrollment Status Reporting Comments on Finding and Recommendation(s): Statement of Concurrence: We concur with the finding of inaccurate and untimely reporting of enrollment status. The issue was due to human error from a previous employee who has been terminated as well as a misunderstanding of the policy. The transition period following the termination further compounded these issues. Actions Taken or Planned: 1. New Hire: We have already hired a new member for Financial Aid position since April 2023. This individual is responsible for ensuring the accuracy and timeliness of enrollment status reporting moving forward. 2. Staff Training: • All relevant personnel, including the newly hired staff, have been scheduled for ongoing training on financial aid compliance and the reporting process. • We will ensure that each employee is proficient in using the reporting systems (e.g., NSLDS, COD) and understands the required timelines for submission. 3. Process Review and Improvement: We are reviewing our existing processes to identify gaps and inefficiencies in the current reporting system. Once identified, these processes will be updated to ensure better data accuracy and timeliness. 4. Ongoing Monitoring and Compliance Audits: We will establish regular internal audits and monitoring protocols to ensure continuous compliance with reporting standards. Completion Date: Ongoing Dong-Hua Yang MD, PhD Title: Administrative Dean

View Audit 324573

Finding 502558 (2023-002)

Significant Deficiency 2023

Puerto Rico Health Insurance Administration

PR

Allowable Costs / Cost Principles Reporting

The PRHIA was proactive to ensure compliance in submitting the 2023 Single Audit Report by due date, maximizing the human resources available, in collaboration with auditors. The PRHIA expects to ensure compliance by submitting the 2023 Single Audit Report by its due date.

View Audit 324551

Finding 502556 (2023-001)

Material Weakness 2023

Puerto Rico Health Insurance Administration

PR

Internal Control / Segregation of Duties

ASES contracted a Cybersecurity expert to review the Disaster Recovery Plan (DRP) and a Business Impact Analysis was completed to acquire space within the AZURE cloud with the approval of the Puerto Rico Innovation and Technology Service (PRITS). The strategy of protection and alternate space was d...

ASES contracted a Cybersecurity expert to review the Disaster Recovery Plan (DRP) and a Business Impact Analysis was completed to acquire space within the AZURE cloud with the approval of the Puerto Rico Innovation and Technology Service (PRITS). The strategy of protection and alternate space was designed to work on ASES applications and documents in case of a disaster. ASES already has a virtual RED environment where the resources are being replicated for users and area documentation and eventually the servers will be replicated in the AZURE space. Additionally, an internal Risk Assessment was performed that helped identify and remedy the vulnerabilities in the agency. It was prepared by the Information Systems Security Administrator, evaluated by the personnel hired at the executive level and signed in acceptance of the exercise carried out. As a result, the DRP was updated based on departmental needs and the current capabilities of the agency's information systems. ASES also implemented the use of OneDrive tools for users to save their documents in this application and SharePoint for departmental files and documents.

View Audit 324551

Finding 502544 (2023-003)

Significant Deficiency 2023

Brooklyn Bureau of Community Service Dba Brooklyn Community Services

NY

Reporting Significant Deficiency § 200.512

Finding 2023-03 Reporting – Data Collection Form and Reporting Package (Significant Deficiency) U.S. Department of Health and Human Services Community Services Block Grant (Federal Assistance Listing #93.569) Federal Award Numbers: 60204, 60215, 60225, and 60235 Federal Award Year: 2020-2023 R...

Finding 2023-03 Reporting – Data Collection Form and Reporting Package (Significant Deficiency) U.S. Department of Health and Human Services Community Services Block Grant (Federal Assistance Listing #93.569) Federal Award Numbers: 60204, 60215, 60225, and 60235 Federal Award Year: 2020-2023 Responsible Officials Contact Information: 1) Monae Priolenau-Jones Telephone 718-310-5610, mpriolenau@wearebcs.org 2) Jodi Querbach Telephone 718-310-5600, X 1015 jquerbach@wearebcs.org View of Responsible Officials and Corrective Action Plan: Management agrees that the single audit reporting package was not submitted within the required timeframe due to key employee turnover coupled with staffing challenges subsequent to year end. In addition, BCS began a transition from one third-party external firm to another third-party firm in September of 2022. The former firm held the general ledger data for BCS and has been slow to turn it over in a manageable manner causing the delay in filing of the single audit report package. Dmitriy Goyzman (current Chief Financial Officer) was hired in December of 2022 and is actively in the process of hiring a new internal finance team. Back office finance department operations are currently filled by the second third-party external firm. In addition to the CFO, BCS has payroll, purchasing and 2 staff accountants and will have a Controller on staff by mid-June of 2023. Hiring of five additional positions for grants management will be completed in the Fall of 2023 replacing BDO personnel with in-house staff. In our new configuration, BCS will: 1) own its financial software and data, 2) be sufficiently staffed to run its day-to-day financial operations, 3) be able to support program operations in an efficient manner and 4) be able to respond and complete audits on time. The management will ensure that the single audit report package is submitted before the March 31, 2025 deadline. Pursuant to the action plan outlined in the response to Finding 2023 001, the audited financial statements will be issued by November 30th, 2024. Immediately following, the finance team will turn their attention to the reports required by the Uniform Guidance and the Federal Form 990 with a goal of completing fiscal 2024 reporting requirement by January 2025. Recommendation: We recommend that BCS enhance its closing and reporting process to ensure the reports required by the Uniform Guidance is submitted by the aforementioned deadline.

View Audit 324549

Finding 502543 (2023-002)

None 2023

Brooklyn Bureau of Community Service Dba Brooklyn Community Services

NY

Subrecipient Monitoring Special Tests & Provisions

Finding 2023-002 Evaluation of federal compliance requirements when receiving subawards U.S. Department of Health and Human Services Community Services Block Grant (Federal Assistance Listing #93.569) Federal Award Numbers: 60204, 60215, 60225, and 60235 Federal Award Year: 2020-2023 Responsible O...

Finding 2023-002 Evaluation of federal compliance requirements when receiving subawards U.S. Department of Health and Human Services Community Services Block Grant (Federal Assistance Listing #93.569) Federal Award Numbers: 60204, 60215, 60225, and 60235 Federal Award Year: 2020-2023 Responsible Officials Contact Information: 1) Monae Priolenau-Jones Telephone 718-310-5610, mpriolenau@wearebcs.org 2) Jodi Querbach Telephone 718-310-5600, X 1015 jquerbach@wearebcs.org View of Responsible Officials and Corrective Action Plan: BCS was notified that we must administer the Community Services Block grant program through a tripartite board for our fatherhood program. BCS has since received an advisory opinion from an Assistant General Counsel of the Department of Youth and Community Development stating that “the tripartite board requirement applies to local community action agencies [CAA], which is DYCD, not sub recipients...” Accordingly, as a sub recipient, BCS is not responsible for the implementation of the tripartite advisory committee. Moreover, the creation of the tripartite advisory committee would require BCS to have a board of directors which would include elected officials. It is in the sole discretion of BCS to decide whether to include an elected official on the board, as being mandated to do so by this directive may pose a potential conflict for BCS that may run contrary to state and federal laws. The BCS Board and Executive Management have implemented a comprehensive plan to complete the fiscal 2024 financial close and issue audited financial statements by November 30th, 2024. This marks an eight-month acceleration compared to fiscal 2023. This will be accomplished through better utilization of the general ledger system, a sequenced workplan with deadlines, and by assigning all tasks to specific staff. Step two of the same plan will deliver monthly financial statements within 21 days of the month end, starting with November 2024. These statements will be reviewed by Executive Management

View Audit 324549

Finding 502532 (2023-002)

None 2023

Cuyuna Regional Medical Center

MN

Reporting Subrecipient Monitoring § 200.512

Identifying Number: 2023-002 Finding: Late Issuance of 2023 Single Audit Reporting Package Corrective Actions Taken or Planned: The Center will issue the single audit reporting package after the external audit is completed. Our single audit was performed timely, however, the purposeful delay of the ...

Identifying Number: 2023-002 Finding: Late Issuance of 2023 Single Audit Reporting Package Corrective Actions Taken or Planned: The Center will issue the single audit reporting package after the external audit is completed. Our single audit was performed timely, however, the purposeful delay of the external audit impacted our ability to finalize. Contact Persons(s) Responsible for Correction Action: Katie Berg, CFO Completion Date: October 30, 2024

View Audit 324527

Finding 502529 (2023-003)

None 2023

Community Health Awareness Group

MI

§ 200.512

CHAG management has worked with the audit team to create a time line for the next audit cycle to ensure that all future audits are completed and filed not later than the 30th of April.

View Audit 324522

Finding 502525 (2023-002)

Material Weakness 2023

Iowa Falls Community School District

IA

Internal Control / Segregation of Duties

We will continue to review our control procedures to ensure we achieve the maximum internal control possible under the circumstances.

View Audit 324505

Finding 502505 (2023-004)

Significant Deficiency 2023

Catholic Charities West Michigan

MI

Reporting Significant Deficiency

Action Taken: Timely reporting as well as documented approvals are very important to Catholic Charities West Michigan and we agree that we must demonstrate that proper reviews or reports have occurred. We have implemented a process including monthly meetings with the Program Manager and the Finance...

Action Taken: Timely reporting as well as documented approvals are very important to Catholic Charities West Michigan and we agree that we must demonstrate that proper reviews or reports have occurred. We have implemented a process including monthly meetings with the Program Manager and the Finance Accountant to review activity and close the month. All reporting is now filed timely with proper documented review.

View Audit 324497

Finding 502502 (2023-003)

Material Weakness 2023

Catholic Charities West Michigan

MI

Questioned Costs Special Tests & Provisions Eligibility

Action Taken: The Senior Programs have undergone significant improvements in the last 6 months following an audit by the federal funder which resulted in a corrective action plan (CAP) and a repayment of $54,228. Plans were implemented during the spring of 2024 in response to the CAP which resulted...

Action Taken: The Senior Programs have undergone significant improvements in the last 6 months following an audit by the federal funder which resulted in a corrective action plan (CAP) and a repayment of $54,228. Plans were implemented during the spring of 2024 in response to the CAP which resulted in an overhaul of the processes in place to properly develop the volunteer checklists and assure all records for staff and volunteers are now compliant. Our Quality and Compliance and Finance team worked closely with the new Program Manager to assure that we will be fully compliant and remain so.

View Audit 324497 Questioned Costs: $1

Finding 502499 (2023-002)

Significant Deficiency 2023

Catholic Charities West Michigan

MI

Reporting Cash Management Significant Deficiency

Action Taken: Modifications of the Administrative Financial Management and Cash Management policies will be made to further address concerns identified in the Single Audit. In addition, the reconciliation process will be reviewed and improved to assure timely preparation of the SEFA. CCWM will rec...

Action Taken: Modifications of the Administrative Financial Management and Cash Management policies will be made to further address concerns identified in the Single Audit. In addition, the reconciliation process will be reviewed and improved to assure timely preparation of the SEFA. CCWM will reconcile federal programs to the passthrough agencies 9 months into the fiscal year at a minimum as part of the preparation of the SEFA report.

View Audit 324497

Finding 502478 (2023-003)

Significant Deficiency 2023

Guam Memorial Hospital Authority

GU

Procurement, Suspension & Debarment § 200.214

Views of Auditee and Planned Corrective Actions: Starting in April 2024, GMHA incorporated the Certificate Regarding Debarment, Suspension, Ineligibility, and Voluntary Exclusion for Covered Contracts and Grants in all of its Invitation for Bids and Request for Proposals. Proposed Complet...

Views of Auditee and Planned Corrective Actions: Starting in April 2024, GMHA incorporated the Certificate Regarding Debarment, Suspension, Ineligibility, and Voluntary Exclusion for Covered Contracts and Grants in all of its Invitation for Bids and Request for Proposals. Proposed Completion Date: Completed. Name of Contact Person: Yukari Hechanova, Chief Financial Officer

View Audit 324486

Finding 502477 (2023-002)

Material Weakness 2023

Guam Memorial Hospital Authority

GU

Allowable Costs / Cost Principles § 200.439

Views of Auditee and Planned Corrective Actions: Being in constant financial constraints facing vendor delivery holds and discontinuing critical services, the Department of Administration (DOA) directly paid certain GMHA vendors. With the urgency of need and insufficient information about the sou...

Views of Auditee and Planned Corrective Actions: Being in constant financial constraints facing vendor delivery holds and discontinuing critical services, the Department of Administration (DOA) directly paid certain GMHA vendors. With the urgency of need and insufficient information about the source of funds’ eligibility requirements, an amount owed for an equipment purchase was included in the invoices DOA paid. Moving forward, GMHA will be more proactive in obtaining grants’ eligibility requirements to ensure compliance. In addition, accounting personnel directly involved in reviewing and approving federal grant expenditures will continuously participate in training related to Uniform Guidance Updates. On August 28, 2024, the Chief Financial Officer and the General Accounting Supervisor attended an OMB Uniform Guidance Updates training. Proposed Completion Date: Completed. Name of Contact Person: Yukari Hechanova, Chief Financial Officer

View Audit 324486

Finding 502476 (2023-001)

Material Weakness 2023

United Piedmont Center for Educational Excellence, INC

NC

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305

To address these issues - UPCEE has hired a new Contract Manager (that comes highly recommended and has worked successfully with other TRIO programs) who will continue to do the following: • Oversee office management processes, budgets, and enhance our current way of working with federal timelines....

To address these issues - UPCEE has hired a new Contract Manager (that comes highly recommended and has worked successfully with other TRIO programs) who will continue to do the following: • Oversee office management processes, budgets, and enhance our current way of working with federal timelines. • Ensure billings are kept timely and entered in the financial system for QuickBooks Online and now updates data entry after each completed month. These changes allow for the immediate completion and availability of data to be used for 990 completion and audit processing. • Work in tandem with the UPCEE Executive Director to ensure these tasks are done. With the implementation of these new processes, UPCEE feels very confident that this will prevent any further need for risk management.

View Audit 324484

Finding 502435 (2023-003)

Material Weakness 2023

Tacoma Community House

WA

Allowable Costs / Cost Principles Material Weakness

This is a retiteration of Finding 2023-002. Please refer to corrective action plan under Finding 2023-002, as follows: Tacoma Community House will implement procedures to ensure disbursements are supported and approved before payment. Recurring payments will be identified and approved at the start ...

This is a retiteration of Finding 2023-002. Please refer to corrective action plan under Finding 2023-002, as follows: Tacoma Community House will implement procedures to ensure disbursements are supported and approved before payment. Recurring payments will be identified and approved at the start of the year. We will require credit card users to comply with documentation requirements. We will require supervisors to review credit card statements before processing for payment. We will require approval on all transactions before payment. The Executive Director, Aimee Khuu will be responsible for ensuring that the corrective actions take place as described. If you have any questions or require additional information, please feel free to contact her at 253-383-3951 Ext 105 or akhuu@tacomacommunityhouse.org.

View Audit 324450

Finding 502430 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Littleton

CO

HUD Housing Programs

Management’s Response: The Authority has implemented the following in response to this finding: • All staff recently attended voucher training to understand the importance of and the process for file review and the documentation required, including rent reasonableness at move-in and as required. St...

Management’s Response: The Authority has implemented the following in response to this finding: • All staff recently attended voucher training to understand the importance of and the process for file review and the documentation required, including rent reasonableness at move-in and as required. Staff will attend various HCV training throughout the year to ensure practical application. • Internal and third-party file reviews are and will continue to be conducted quarterly, to ensure file completeness, including rent reasonableness is completed properly and present in every move-in file and as required. If no rent reasonableness is in the file, SMHO will ensure one is completed, along with a clarification explaining any discrepancy. • SMHO will require managerial file review/approval for all new staff for the first six months of hire and will sign the check sheet for each file to indicate the review/approval has been completed.

View Audit 324445

Finding 502397 (2023-003)

Significant Deficiency 2023

Pacific States Marine Fisheries Commission

OR

Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303 § 200.329

Timely Performance Reporting for Pacific Fisheries Data Program, 11.437; and Bipartisan Budget Act of 2018 (Disaster Relief Program), 11.022 Recommendation: CLA recommends for the Commission to implement stronger internal monitoring to ensure reports are completed by program managers and submitted ...

Timely Performance Reporting for Pacific Fisheries Data Program, 11.437; and Bipartisan Budget Act of 2018 (Disaster Relief Program), 11.022 Recommendation: CLA recommends for the Commission to implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will set an internal deadline at least one week prior to the external report due date. The Grant & Contract Specialist will coordinate with the Finance Officer to submit report timely in the event the Grant & Contract Specialist is absent. Name(s) of the contact person(s) responsible for corrective action: Michael Arredondo and Ngu Castro. Planned completion date for corrective action plan: October 15, 2023

View Audit 324412

Finding 502372 (2023-002)

Significant Deficiency 2023

Pacific States Marine Fisheries Commission

OR

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.318

Sufficient Documentation for Noncompetitive Proposals for Pacific Fisheries Data Program, 11.437 Recommendation: CLA recommends increased internal monitoring to ensure that noncompetitive procurements are sufficiently justified and that internal Sole Source Justification Forms are completed correct...

Sufficient Documentation for Noncompetitive Proposals for Pacific Fisheries Data Program, 11.437 Recommendation: CLA recommends increased internal monitoring to ensure that noncompetitive procurements are sufficiently justified and that internal Sole Source Justification Forms are completed correctly and retained for all vendors procured under noncompetitive methods. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will modify its subcontractor request form and PO form to require competitive supporting documents or non-competitive justification documents to be attached with the subcontractor request or PO form. Contract Specialist and Purchasing Specialist will review request package to ensure all required paperwork completed properly before moving forward with the process. In the pipe line, Requisition Module in Navision Software will be designed to put a hard stop if a purchase order of $10,000 or greater is missing supporting document for competitive/non-competitive procurements. Name(s) of the contact person(s) responsible for corrective action: Kathy Ameral and Michael Arredondo. Planned completion date for corrective action plan: October 15, 2023

View Audit 324412 Questioned Costs: $1

Finding 502370 (2023-003)

Significant Deficiency 2023

Eger Health Care and Rehabilitation Center Fha 012-10056

NY

Reporting

Finding Reference Number 2023-003 1. Name of contact person responsible for corrective action Annmarie Covone, Executive Vice President/Chief Financial Officer 2. Corrective action planned 3. Our organization will reach out to HRSA to request permission to resubmit our PRF period 5 submission’s los...

Finding Reference Number 2023-003 1. Name of contact person responsible for corrective action Annmarie Covone, Executive Vice President/Chief Financial Officer 2. Corrective action planned 3. Our organization will reach out to HRSA to request permission to resubmit our PRF period 5 submission’s lost revenue so that lost revenue will agree to our underlying records and audited financial statements. 4. Anticipated Completion Date This will be completed in October 2024. 5. If the client does not agree with the findings or believes corrective action is not required, include an explanation and specific reasons We agree with Finding Reference No. 2023-003 Contact Information Annmarie Covone Executive Vice President/Chief Financial Officer 205 Lexington Avenue, 2nd Floor, New York, NY 10016 P (646) 633-4702 acovone@archcare.org

View Audit 324409

Finding 502369 (2023-002)

Significant Deficiency 2023

Eger Health Care and Rehabilitation Center Fha 012-10056

NY

HUD Housing Programs Reporting

Finding Reference Number 2023-002 1. Name of contact person responsible for corrective action Annmarie Covone, Executive Vice President/Chief Financial Officer 2. Corrective action planned Management changes caused delays in locating support for the single audit testing. Accordingly, the new mana...

Finding Reference Number 2023-002 1. Name of contact person responsible for corrective action Annmarie Covone, Executive Vice President/Chief Financial Officer 2. Corrective action planned Management changes caused delays in locating support for the single audit testing. Accordingly, the new management anticipates that these matters will not repeat themselves in the future periods and the audited financial statements will be submitted timely. 3. Anticipated Completion Date This will be completed in October 2024. 4. If the client does not agree with the findings or believes corrective action is not required, include an explanation and specific reasons We agree with Finding Reference No. 2023-002 Contact Information Annmarie Covone Executive Vice President/Chief Financial Officer 205 Lexington Avenue, 2nd Floor, New York, NY 10016 P (646) 633-4702 acovone@archcare.org

View Audit 324409

Finding 502368 (2023-001)

Significant Deficiency 2023

Eger Health Care and Rehabilitation Center Fha 012-10056

NY

Allowable Costs / Cost Principles

Finding Reference Number 2023-001 1. Name of contact person responsible for corrective action Annmarie Covone, Executive Vice President/Chief Financial Officer 2. Corrective action planned Our organization will reach out to HRSA to request permission to resubmit our PRF period 5 submission of heal...

Finding Reference Number 2023-001 1. Name of contact person responsible for corrective action Annmarie Covone, Executive Vice President/Chief Financial Officer 2. Corrective action planned Our organization will reach out to HRSA to request permission to resubmit our PRF period 5 submission of health care expenses as lost revenue. 3. Anticipated Completion Date This is anticipated to be completed in October 2024 subject to HRSA’s permission to resubmit our Period 5 submission. 4. If the client does not agree with the findings or believes corrective action is not required, include an explanation and specific reasons We agree with Finding Reference No. 2023-001 Contact Information Annmarie Covone Executive Vice President/Chief Financial Officer 205 Lexington Avenue, 2nd Floor, New York, NY 10016 P (646) 633-4702 acovone@archcare.org

View Audit 324409

Finding 502366 (2023-001)

Material Weakness 2023

City of Hughson

CA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

Future funding for the City of Hughson will be thoroughly vetted to determine if there are any federal funds included in the monies to be received. Each new source of funding will be documented as to the source of the funding and the restrictions on its use. A thorough review of these funds will be ...

Future funding for the City of Hughson will be thoroughly vetted to determine if there are any federal funds included in the monies to be received. Each new source of funding will be documented as to the source of the funding and the restrictions on its use. A thorough review of these funds will be made at year end to determine if the City has met the $750,000 threshold to request a single audit in a timely manner.

View Audit 324399

Finding 502365 (2023-001)

Significant Deficiency 2023

Summer Scholars

CO

Allowable Costs / Cost Principles

The Organization understands the recommendation. We have established a second level of review ensuring all payroll data is reconciled by a third-party accounting firm. This firm is currently working with the Organization staff accountant to ensure all reconciliations are timely and accurate. We will...

The Organization understands the recommendation. We have established a second level of review ensuring all payroll data is reconciled by a third-party accounting firm. This firm is currently working with the Organization staff accountant to ensure all reconciliations are timely and accurate. We will utilize the third-party accounting firm through the end of the second quarter, at which point the responsibility will be passed to the director of finance. This regular review will be a review of time keeping and expense allocation and the general ledger in the accounting system prior to recording any payroll related entries. Review will also be performed on a monthly basis and at year-end by the Senior Director of Programs and the CEO.

View Audit 324398

Corrective Action Plans

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